England and Wales Case Law

Jules Whiteway Wilkinson & Ors v The Commissioners for HMRC

The High Court granted summary judgment for HMRC, rejecting claims for malicious prosecution, search-warrant misconduct, misfeasance in public office, and negligence.

• Malicious prosecution
• Misfeasance in public office
• Malicious procurement of search warrant
• Negligence
• Duty of care
• Limitation

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Carlsberg UK Ltd & Anor v HM Revenue and Customs

Carlsberg UK Ltd & Anor v HM Revenue and Customs [2012] EWCA Civ 82 (08 February 2012)

The Court of Appeal held that beer duty was not to be rounded down per container; section 137(4) of CEMA applied to the aggregate amount due at payment.

• Beer duty
• Calculation of excise duty
• Rounding of fractions in tax
• Interpretation of alda and cema
• Duty suspension arrangements
• Beer-duty

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